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3. Flowers Corporation, a manufacturer of baseball gloves, uses activity-based costing to compute product margins. Overhead costs have been allocated to the company's three activity cost poolsAssembly, Customer, and Other. The costs in those activity cost pools appear below: Assembly Customer Other $15,000 18,750 7,500 Assembly costs are assigned to products using direct-labor hours (DLHs) and Customer costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: DLHs (Assembly) 10,000 5,000 Orders (Customer) 500 1,000 Bench Model Gehrig Model Finally, sales and direct cost data are combined with Assembly and Customer costs to determine product margins. Bench Model Gehrig Model Sales (total) $250,000 $300,000 Direct materials (total) $50,000 $70,000 Direct labor (total) $100,000 $70,000 What is the product margin for the Bench Model under activity-based costing? A) $66,250 B) $83,750 C) $100,000 D) $142,500